(a) Definitions. In this section, the following words have the meanings indicated.
(1) "Correctional officer" has the meaning described in the Correctional Services Article, § 8-201(e) of the State Code. For employees of the Anne Arundel County Department of Detention Facilities, "correctional officer" means a uniformed officer in the rank of detention captain or below.
(2) "Disabled law enforcement officer or rescue worker" means an individual who has been found to be permanently and totally disabled by an administrative body or court of competent jurisdiction authorized to make such a determination and who is:
(i) a law enforcement officer or correction officer whose disability arises out of and in the course of employment;
(ii) a career employee of a fire, rescue, or emergency medical services entity whose disability arises out of and in the course of employment; or
(iii) a member of a volunteer fire company or volunteer rescue squad whose disability meets the criteria for eligibility for benefits under the Public Safety Article, § 7-202(a) of the State Code.
(3) "Disabled law enforcement officer or rescue worker" or "fallen law enforcement officer or rescue worker" does not include an individual whose disability or death is the result of the individual's own willful misconduct or abuse of alcohol or drugs, or the result of an occupational disease which did not result from an accidental injury within the meaning of those terms under the Maryland Workers' Compensation Act.
(4) "Dwelling" means real property that is the legal residence of a disabled law enforcement officer or rescue worker or a surviving spouse and occupied by not more than two families, and the term includes the lot or curtilage and structures necessary to use the real property as a residence.
(5) "Fallen law enforcement officer or rescue worker" means:
(i) a law enforcement officer or correctional officer whose death arises out of and in the course of employment;
(ii) a career employee of a fire, rescue, or emergency medical services entity whose death arises out of and in the course of employment; or
(iii) a member of a volunteer fire company or volunteer rescue squad whose death meets the criteria for eligibility for benefits under the Public Safety Article, § 7-203(a), of the State Code.
(6) "Fire, rescue, or emergency medical services entity" has the meaning described in the Public Safety Article, § 7-101(b), of the State Code.
(7) “Law enforcement officer” means:
(i) a “law enforcement officer” described in the § 1-101(c) of the Public Safety Article of the State Code; or
(ii) a sworn law enforcement officer of the United States government who is authorized by their agency to carry a firearm and has statutory power of arrest and apprehension.
(8) “Rescue worker” means a career employee of a fire, rescue, or emergency medical services entity or a member of a volunteer fire company or volunteer rescue squad.
(9) “Surviving spouse” means the surviving spouse of a fallen law enforcement officer or rescue worker.
(b) Creation. There is a tax credit from County real property taxes levied on a dwelling owned by a disabled law enforcement officer or rescue worker or a surviving spouse pursuant to § 9-210 of the Tax-Property Article of the State Code, if:
(1) the dwelling was owned by the disabled law enforcement officer or rescue worker at the time the law enforcement officer or rescue worker was adjudged to be permanently and totally disabled or by the fallen law enforcement officer or rescue worker, either individually or jointly with the surviving spouse, at the time of the fallen enforcement officer’s or rescue worker’s death;
(2) (i) the disabled law enforcement officer or rescue worker, or the fallen law enforcement officer or rescue worker or the surviving spouse, was domiciled in the State as of or any time within the number of years required under § 9-210 of the Tax-Property Article of the State Code before:
1. the date the law enforcement officer or rescue worker was adjudged to be permanently and totally disabled; or
2. the date of the fallen law enforcement officer’s or rescue worker’s death; and
(ii) the dwelling was acquired by the disabled law enforcement officer or rescue worker or the surviving spouse within the number of years required under § 9-210 of the Tax- Property Article of the State Code before the date the law enforcement officer or rescue worker was adjudged to be permanently and totally disabled or the date of the fallen law enforcement officer’s or rescue worker’s death; or
(3) the dwelling was acquired after the disabled law enforcement officer or rescue worker or the surviving spouse qualified for a credit for a former dwelling under subsections (b)(1) or (b)(2) to the extent of the previous credit.
(c) Calculation. The tax credit provided in this section shall be calculated and credited based on 100% of the total tax due on a dwelling based on the real property assessment made by the County Supervisor of Assessments and shall cease upon a determination that the law enforcement officer or rescue worker no longer is permanently and totally disabled by an administrative body or court of competent jurisdiction authorized to make such a determination or upon the remarriage of a surviving spouse.
(d) Form of application. An application for, or for the renewal of, the credit created under this section shall be made on a form provided by the Controller’s office and shall include verification that the applicant is eligible for the credit.
(1985 Code, Art. 6, § 1-104.6) (Bill No. 81-03: Bill No. 35-09; Bill No. 48-10; Bill No. 17-20; Bill No. 89-23)